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Research on Social Responsibility Evaluation Model of Listing Corporation Based on Accounting Information

机译：基于会计信息的上市公司社会责任评价模式研究

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摘要

Actively practicing social responsibility can enhance the corporate image of the listing Corporation, enhance the market competitiveness of the listing Corporation, and can contribute to the long-term development of the listing Corporation. Currently, social responsibility evaluation system of listing corporation is lack of comparability, and the operability is not high, so this paper established the social responsibility evaluation model of the listing corporation, which is based on accounting information. In this paper, we use the analytic hierarchy process (AHP) to determine the index weight, take the social responsibility report and financial report of the company as the evaluation index data source, to complete the social responsibility management status and responsibility information evaluation. This research takes companies with A-share listing more than five years as the research object. The result shows that: Firstly, nearly half of the listing corporation's responsibility management is not in place, and the information disclosed in the report of the social responsibility is not enough. Secondly, the scale of the enterprise is proportional to the social responsibility index. Namely, the greater the scale of the enterprise is, the higher the social responsibility index. Thirdly, the difference of social responsibility index among enterprises is obvious. Social responsibility index of state-owned enterprise is higher than that of foreign enterprises; the social responsibility index of foreign enterprises is higher than that of private enterprises, but the state-owned enterprise's social responsibility index is close to that of foreign enterprises.
机译：积极练习社会责任可以增强上市公司的企业形象，提升上市公司的市场竞争力，并有助于上市公司的长期发展。目前，上市公司的社会责任评估制度缺乏可比性，可操作性并不高，因此本文建立了上市公司的社会责任评估模型，该公司的基于会计信息。在本文中，我们使用分析层次处理（AHP）来确定索引权重，将本公司的社会责任报告和财务报告作为评估指标数据源，填写社会责任管理状况和责任信息评估。这项研究随着研究对象，拥有一股五年多的公司。结果表明：首先，近一半的上市公司的责任管理未到位，社会责任报告中披露的信息还不够。其次，企业的规模与社会责任指数成比例。即，企业规模越大，社会责任指数越高。第三，企业之间的社会责任指数差异是显而易见的。国有企业的社会责任指数高于外国企业;外国企业的社会责任指数高于私营企业，但国有企业的社会责任指数与外国企业的临近。

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